Court : Kolkata
Reported in : (2007)212CTR(Cal)439,[2007]294ITR222(Cal)
..... mainly on the ground that the action against the petitioner is barred by limitation.3. reference has, in this context, been made to the proviso to section 147 of the it act which is extracted hereinbelow:147. if the ao has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may ..... to tax that had escaped assessment amounted to over rs. 1 lakh.5. counsel appearing on behalf of the revenue referred to sections 148 and 149 of the said act and in particular, section 149(1)(b) of the said act. sections 148 and 149 are extracted hereinbelow for convenience:148. (1) before making the assessment, reassessment or recomputation under ..... issued by the respondent no. 1 determining a sum of rs. 95,311 as refundable to the petitioner.thereafter notice under section 143(2) was issued for assessment under section 143(3) of the it act. by an order of assessment dt. 29th march, 1996, the total income of the petitioner for the assessment year 1994-95 was .....
Tag this Judgment!Court : Kolkata
Reported in : 2007(1)CHN372
..... the brothers of the deceased since in law they were not entitled to any compensation under the provision of fatal accidents act, 1855. interpreting section 110a of the motor vehicles act read with section 1a of the fatal accidents act, the hon'ble supreme court held that the brothers are also entitled to compensation. the supreme court in the said ..... came to the conclusion that an application made by the nephews of the deceased who died on account of a motor vehicle accident was clearly maintainable under section 110a of the; act.11. we feel that the view taken by the gujarat high court is in consonance with the principles of justice, equity and good conscience having regard ..... air 1977 guj 195 (supra) and hold that the brother of a person who dies in a motor vehicle accident is entitled to maintain a petition under section 110a of the act if he is a legal representative of the deceased' is, therefore, very relevant and important for the present purpose.15. in construing in the manner as .....
Tag this Judgment!Court : Kolkata
Reported in : (2007)2CALLT209(HC)
..... d(2), as rightly contended by the learned counsel for the respondent are of no value as these are not public documents within the meaning of section 74 of the evidence act. these documents are of private character. so correctness of the contents of the document should have been proved by either of the defendants. admittedly, none ..... inheritance because all heirs and legal representatives cannot claim right of inheritance of tenancy right as the definition of section 2(h) of the west bengal premises tenanev act, 1956 does not permit so. section 2(h) of the said act is set out hereunder:'tenant' means any person by whom or, on whose account or behalf, the ..... proving the two ingredients that would entitle him to possession as tenant as provided under section 2(h) of the west bengal premises tenancy act, 1956 that governs the proceedings. section 2(h) of the 1956 act provides as follows:2. definitions.--in this act, unless there is anything repugnant in the subject or context,(h) 'tenant' means .....
Tag this Judgment!Court : Kolkata
Reported in : 1(2007)CLT548
..... trade having the force of law, or under the provision of any substantive law entitling the plaintiff to recover interest. it was further observed that the proviso to section 1 of the interest act, 1839 applies to a case in which the court of equity exercises jurisdiction to allow interest. but in order to invoke a rule of equity, it is ..... the contract contains any other stipulation by way of penalty, none of which is involved here. section 73 of the said act applies only where a contract has been broken and breach of contract must be proved before setting about the question of damages. no damage can be awarded by ..... concerned, as the same has not been proved, it cannot be taken into consideration.31. the function of damages for breach of contract is compensatory and not punitive. section 74 of the contract act provides for the measure of damages in two classes viz. (i) where the contract names a sum to be paid in case of breach and (ii) where .....
Tag this Judgment!Court : Kolkata
Reported in : (2007)1CALLT589(HC),2007(1)CHN351
..... ) the learned s.d.j.m. took cognizance of the complaint and committed the case to the learned sessions court for trial where charges were framed under section 302/34 of the indian penal code against the accused persons who were all police personnel. the learned sessions judge although found that the torture upon the son ..... and as such, there was no occasion for the appellant to file a writ application claiming compensation even before the responsibility of the state government for the wrongful acts of its employees was established. mr. bag contends that in the present case, after the dismissal of the special leave application, the husband of the writ ..... scc 450.10. therefore, the first question that falls for determination in this mandamus appeal is whether the state government is liable to pay compensation for the tortious act committed by its employees in course of their employment.11. it appears from the order impugned that the learned single judge has accepted the proposition of law that .....
Tag this Judgment!Court : Kolkata
Reported in : 2007(2)CHN142
..... . the inconsistency, however, in the present context can be decided on the basis of the overriding effect provided in the estates acquisition act and the land reforms act, namely in section 3 of the respective acts. these two legislations having been related to the land, subject-matter of list ii of the seventh schedule to the constitution of india ..... raiyat in respect of the land so held by fiction created thereunder.12.1. in order to appreciate the situation, we may beneficially quote section 2(7), section 3a and section 4 as amended by 1981 act:2(7) 'land' means land of every description and includes tank, tank-fishery, fishery, homestead, or land used for the purpose of ..... writ petition having held land well within the ceiling has acquired title of a raiyat with hereitable and transferable right and cannot be subjected to section 14z or section 52b of the wblr act on account of the land held being well within the ceiling. let writ of mandamus do issue accordingly.29.3. these three writ .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2007)104ITD249Cal
..... subsequent year or years under the provisions of sub-section (2) of section 32 or sub-section (3) of section 32a or clause (ii) of sub-section (1) of section 72 or section 73 or section 74 or sub-section (3) of section 74a. (4) save as otherwise provided in this section, all other provisions of this act shall apply to every assessee, being a company, ..... a statutory obligation also to examine and be satisfied that the accounts of the company are maintained in accordance with the requirements of the companies act. sub-section (1a) of section 115j does not empower the assessing officer to embark upon a fresh enquiry in regard to the entries made in the books of account of ..... the extent provided in theexplanation. the use of the words "in accordance with the provisions of parts ii and iii of schedule vi to the companies act" in section 151j was made for the limited purpose of empowering the assessing officer to rely upon the authentic statement of accounts of the company. while so looking into .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2006)105TTJ(Kol.)543
..... the subsequent year or years under the provisions of sub-section (2) of section 32 or sub-section (3) of section 32a or clause (ii) of sub-section (1) of section 72 or section 73 or section 74 or sub-section (3) of section 74a. (4) save as otherwise provided in this section, all other provisions of this act shall apply to every assessee, being a company, ..... has a statutory obligation also to examine and be satisfied that the accounts of the company are maintained in accordance with the requirements of the companies act. sub-section (1a) of section 115j does not empower the ao to embark upon a fresh enquiry in regard to the entries made in the books of account of the company. ..... the extent provided in the explanation. the use of the words "in accordance with the provisions of parts ii and iii of schedule vi to the companies act" in section 151j was made for the limited purpose of empowering the ao to rely upon the authentic statement of accounts of the company. while so looking into the .....
Tag this Judgment!Court : Kolkata
Reported in : 2007(1)CHN271
..... in that manner. on the basis of such complaint/fir mayureshwar p.s. case no. 39/95 dated 27.4.95 under section 460 of the ipc read with section 9(b)(ii) of the indian explosives act (in short i.e. act) was started against accused meeting sk. and moslem sk. (the present appellants). after completing investigation the investigating officer (in short i.o ..... .) submitted chargesheet against the appellants moslem sk. and meeting sk. under section 458/326/307/34 of ipc and under section 9(b)(ii) of the i.e. act. the trial that followed .....
Tag this Judgment!Court : Kolkata
Reported in : (2007)1CALLT572(HC),2007(1)CHN155,[2007(113)FLR1085]
..... its workmen. for the purpose of ascertaining the meaning of the expression 'industrial establishment' the said learned advocate also relied upon section 10(1a) and section 25g of the industrial disputes act and submitted that this provision is based on the principle that industrial establishments of a concern situated in different states are distinct establishments. ..... having branches in more than one state and automatically, it falls within the jurisdiction of the central government within the meaning of section 2(a)(i)(b) of the act, 1972'.6. the learned counsel for the petitioner submitted that the petitioner's individual establishment has to be considered and not the ..... any business, trade or profession or work connected with or incidental or ancillary thereto of the petitioner. the said respondent also considered section 1(3)(b) of the said act of 1972. the said respondent observed that the appropriate government in relation to an establishment having branches in more than one state is .....
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